Kerala HC sets aside Assessment Order under CGST Act passed before Expiry of Time to File Reply

The Kerala High Court set aside an assessment order under the CGST Act that was passed before the expiry of the time allowed for the assessee to file a reply. The court found that the order was issued in violation of the principles of natural justice, as the assessee was not given adequate time to respond to the show cause notice. The petitioner had filed an appeal against the assessment order, but the court held that the appeal did not preclude the granting of relief. The ruling underscores the importance of adhering to procedural fairness and ensuring that taxpayers are given a reasonable opportunity to present their case. This decision reinforces the need for tax authorities to follow due process and respect the rights of taxpayers during assessments.